South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18A-14 — Fraudulent refund claims as petty offense

Filing an application for refund with fraudulent intent is a petty offense.

Last amended: Source: SL 1976, ch 92 , § 9; SL 1982, ch 86 , § 17. Effective July 1, 2026 10-18A-14 . Repealed. Source: SL 1976, ch 92 , § 9; SL 1982, ch 86 , § 17; SL 2026, ch 37 , § 27.

Source: official text